§ Mr. Ralph Howell
asked the Chancellor of the Exchequer what is the total effective tax burden, expressed as a percentage of gross earnings, for a married man with two children not over 11 years and earning the average manual wage, taking into account income tax, national insurance, local authority rates and family allowance net of tax and clawback, and assuming that rates are £2 per week.
§ Mr. Robert Sheldon
The "total effective tax burden", including local authority rates of £2 per week is 27.9 per cent. of estimated average manual earnings at August 1976. Average manual wages have been taken as the New Earnings Survey estimate of the average earnings of full-time male manual workers aged 21 and over at April 1975, updated to August 1976 by the index of average earnings.